“ I have heard rival conten,ons and gone through the record including impugned judgment. It is rightly observed by Ld. Trial Court in para no.11 of the impugned judgment that purchase of goods/material from plain,ff company on credit is admi?ed by defendant. DW-1 has specifically admi?ed during his cross-examina,on that entries of bills ExP-5 to ExP-36 are there is account books of defendant company. In these circumstances, en,re onus was upon defendant company to prove its plea that material was short and not as per specifica,ons and that debit notes issued by defendant were accepted by plain,ff. Ld. Trial Court rightly observed in concluding lines of para no.11 of impugned judgment that en,re onus was upon defendant to show that no liability exists towards defendant regarding payment of suit amount. All the grounds raised by defendant in the present appeal have been well taken up, thoroughly discussed and rightly rejected in the impugned judgment. Ld. Trial Court rightly observed that assuming that all the documents had been lost by DW-1 in the year 2016, it could not be understood as to why those documents were not produced by the defendant at the ,me of filing the wri?en statement. There is also no error in findings of Ld. Trial Court that DW-1 put forth that original debit notes were handed over to plain,ff’s person namely Krishna but he did not know the whereabouts of Krishna and further that he was not in possession of any document to show that Krishna was field representa,ve employee of plain,ff company. In these circumstances, Ld. Trial Court rightly observed that defendant had failed to prove the acceptance of debit notes ExD-3 to ExD-32 by plain,ff company. The suit is also found to have been filed within prescribed period of limita,on. The last bill ExP-36 pertains to date 09- 07-2009 and suit has been filed on 26-02-2011 i.e. within three years from issuance of last bill